This research aims to introduce the general tax on sales in gordan and the most important concepts related to this type of taxes and identify the  most  on characteristics and stand on its role in supplying the general budget of the necessary fundig to cover the over head of the state and the factorsinfluencing it and whether such a tax has been able to chieve the desired goals.including in contribute to an important and growing role in puplic revenues or not to be able to achieve these goals through the use of descriptive and analytical technique based on the data and information relevant.wasreached some conclusion and  recommendations was most important is that the general sales tax comes in

Objective: Atorvastatin therapy is now recommended for reduction of cardiovascular risk in type 2 diabetic patients (T2DM), based on convincing evidence of reductions in mortality and vascular events in major clinical outcome trials. The aim is to evaluate the effects of atorvastatin on proinflammatory markers (TNF-α, IL-6), HbA1c andleptin in obese patients with type 2 diabetes. Methods: Sixty fivenewly diagnosed T2DM patients were randomly allocated into 2 groups; group I treated with metformin only; in group II atorvastatin was added with metformin. Twenty healthy subjects were enrolled as control group. While maintaining their usual eating habits, fasting blood samples were collected at baseline and after 12 weeks of treatment. Results

Inflammatory bowel disease (IBD) is a common chronic inflammatory disease of the gastrointestinal tract, including ulcerative colitis and Crohn's disease. ulcerative colitis (UC)  disease is characterized by chronic, persistent, recurrent, and nonspecific intestinal ulcers and mucosal inflammation. This study investigated the protective effects of cinnamic acid on dextran sodium sulfate (DSS) induced ulcerative colitis in mice. Forty adult male mice were collected and randomly divided into five groups, group Ӏ received a suspension of distill water and poloxamer, and group ӀӀ received 3% DSS in drinking water for 7 consecutive days. Two treatment groups received an oral suspension of cinnamic acid 50 and 25 mg/kg respectively an

Background and aim: Pomegranate is a medicinal herb that can promote healing of periodontal tissue through differentiation of mesenchymal cells both in vivo and in vitro. Therefore, this study is to investigate the effect of oral supplementation of Punicagranatum L. peel extract on bone defect in rabbit. Methods: Forty five male rabbits were divided into 3 groups; group 1; baseline group(5 rabbits) left without bone defect. Group 2; study group (20 rabbits) with bone defect model that received daily 1ml of oral supplementation of pomegranate peel extract (PoPx). Group 3; control group (20 rabbits) with bone defect model that received distilled water. Bone defect was done into facial plate of lower right central incisor. Blood biopsies by

Background: The aim of this study was to evaluate the shear bond strength (SBS) and adhesive remnant index (ARI) of different orthodontic adhesive systems after exposure to aging media (water storage and acid challenge). Materials and methods: Eighty human upper premolar teeth were extracted for orthodontic purposes and randomly divided into two groups (40 teeth each): the first group in which the bonded teeth were stored in distilled water for 30 days at 37°C, and the second group in which the bonded teeth were subjected to acid challenge. Each group was further subdivided into four subgroups (10 teeth each) according to the type of adhesive system that would be bonded to metal brackets: either non-fluoride releasing adhesive (NFRA),

The problem of internal sulfate attack in concrete is widespread in Iraq and neighboring countries.This is because of the high sulfate content usually present in sand and gravel used in it. In the present study the total effective sulfate in concrete was used to calculate the optimum SO3 content. Regression models were developed based on linear regression analysis to predict the optimum SO3 content usually referred as (O.G.C) in concrete. The data is separated to 155 for the development of the models and 37 for checking the models. Eight models were built for 28-days age. Then a late age (greater than 28-days) model was developed based on the predicted optimum SO3 content of 28-days and late age. Eight developed models were built for all

The present work covers the analytical design process of three dimensional (3-D) hip joint prosthesis with numerical fatigue stress analysis. The analytical generation equations describing the different stem constructive parts (ball, neck, tour, cone, lower ball) have been presented to reform the stem model in a mathematical feature. The generated surface has been introduced to FE solver (Ansys version 11) in order to simulate the induced dynamic stresses and investigate the effect of every design parameter (ball radius, angle of neck, radius of neck, neck ratio, main tour radius, and outer tour radius) on the max. equivalent stresses for hip prosthesis made from titanium alloy. The dynamic loading case has been studied to a stumbling ca

Chronic Kidney Disease (CKD) is a public health problem and many studies support the link between kidney dysfunction and cardiovascular events.  Aldosterone has been shown for decades that a plasma aldosterone concentration is elevated in CKD. Whilst, Osteoprotegerin (OPG), after its capacity to protect bone, also osteoprotegerin is elevated in patients with chronic kidney disease (CKD), where it could predict the deterioration of kidney function, cardiovascular, vascular events and all-cause mortality. On the other hand, fibroblast growth factors (FGFs), in patients with CKD, its levels seem to increase progressively as kidney function worsens. The aim of the present study is to assess the correlations between serum osteoprotegerin